1 November 2024 v2026.28.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP120114262024-11-012025-10-31120114262025-10-31120114262024-10-3112011426core:WithinOneYear2025-10-3112011426core:WithinOneYear2024-10-3112011426core:ShareCapital2025-10-3112011426core:ShareCapital2024-10-3112011426core:RetainedEarningsAccumulatedLosses2025-10-3112011426core:RetainedEarningsAccumulatedLosses2024-10-3112011426bus:Director12024-11-012025-10-3112011426bus:RegisteredOffice2024-11-012025-10-3112011426core:FurnitureFittings2024-11-012025-10-31120114262023-11-012024-10-3112011426core:PlantMachinery2024-11-012025-10-3112011426core:PlantMachinery2025-10-311201142612024-11-012025-10-3112011426countries:EnglandWales2024-11-012025-10-3112011426bus:AuditExemptWithAccountantsReport2024-11-012025-10-3112011426bus:PrivateLimitedCompanyLtd2024-11-012025-10-3112011426bus:SmallEntities2024-11-012025-10-3112011426bus:FullAccounts2024-11-012025-10-31
Company registration number:
12011426
Hudjo Ltd
Unaudited Filleted Financial Statements for the year ended
31 October 2025
Hudjo Ltd
Statement of Financial Position
31 October 2025
20252024
Note££
Fixed assets    
Tangible assets 5
1,669
  -  
Current assets    
Cash at bank and in hand
662
 
1,729
 
Creditors: amounts falling due within one year 6
(33,606
 )
(35,782
 )
Net current liabilities
(32,944
 )
(34,053
 )
Total assets less current liabilities (31,275 ) (34,053 )
Capital and reserves    
Called up share capital
1
 
1
 
Profit and loss account
(31,276
 )
(34,054
 )
Shareholders deficit
(31,275
 )
(34,053
 )
For the year ending
31 October 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
30 July 2026
, and are signed on behalf of the board by:
Mr D P Gamble
Director
Company registration number:
12011426
Hudjo Ltd
Notes to the Financial Statements
Year ended
31 October 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Suite Ff10 Brooklands House 58 Marlborough Road
,
Lancing Business Park
,
Lancing
,
BN15 8AF
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Going concern

At 31 October 2025, the company had excess liabilities over assets totalling £31,275. The company is dependent upon the continued financial support of the director and on the basis that this support is forthcoming, the director considers it appropriate for the financial statements to be prepared on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
25% reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 November 2024
 -  
Additions
1,908
 
At
31 October 2025
1,908
 
Depreciation  
At
1 November 2024
 -  
Charge
239
 
At
31 October 2025
239
 
Carrying amount  
At
31 October 2025
1,669
 
At 31 October 2024 -  

6 Creditors: amounts falling due within one year

20252024
££
Other creditors
33,606
 
35,782
 

7 Directors' advances, credit and guarantees

Included in other creditors is £32,856 (2024 - £35,032.01) which is owed to Mr D P Gamble , the director of the company. The loan is provided on an interest free basis and is repayable on demand.

8 Controlling party

The company is under the control of the directors